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M/S Sun Export Corporation, Bombay vs The Collector Of Customs, Bombay & Anr on 7 July, 1997

66.3. The ratio in Sun Export case [Sun Export Corpn. v. Collector of Customs, (1997) 6 SCC 564] is not correct and all the decisions which took similar view as in Sun Export (Uploaded on 22/05/2026 at 01:55:35 PM) (Downloaded on 23/05/2026 at 04:01:03 AM) [2026:RJ-JD:22539-DB] (28of 34) [CW-15048/2025] case [Sun Export Corpn. v. Collector of Customs, (1997) 6 SCC 564] stand overruled. "
Supreme Court of India Cites 5 - Cited by 146 - K Venkataswami - Full Document
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